• Title/Summary/Keyword: financial burden

Search Result 421, Processing Time 0.024 seconds

A qualitative study on the present conditions and problems of oral health care in senile dementia patients (치매 노인의 구강건강관리실태 및 문제점에 관한 질적 연구)

  • Jung, Eun-Seo;Choi, Yoon-Young;Lee, Kyeong-Hee
    • Journal of Korean society of Dental Hygiene
    • /
    • v.19 no.4
    • /
    • pp.601-614
    • /
    • 2019
  • Objectives: The purpose of this study was to investigate the present conditions and problems of oral health care in senior citizens with dementia using a qualitative research method, through focused group interviews. Methods: Data was collected for approximately one month from May 2019. The subjects were divided into two groups: care workers and family caregivers. Fifteen participants were included in the study. Results: In-depth interviews with the care workers revealed the following three categories: characteristics of senile dementia patients, oral health care in senile dementia patients, and oral health care education. In-depth interviews with the family caregivers revealed the following four categories: characteristics of senile dementia patients, oral health care in senile dementia patients, oral health care education, and burden of care. The central themes common to both the care workers and family caregivers were the challenges owing to the characteristics of senile dementia patients, poor health condition of the senile dementia patients, difficulty in oral health care of the senile dementia patients, the desire to receive oral health care education and related information, and to access the information more easily. Additional central themes specific to the care workers were, the applicability of the intervention programs, variability between the facilities, and the problems of oral health care education. An additional central theme specific to the family caregivers was the burden of care. Conclusions: It is necessary to provide oral health care education and information to care workers and family caregivers of senile dementia patients, and to manage and support the dental health professionals ready to care for senile dementia patients. In addition, support to the family caregivers should not be limited only to the financial aspects, but also consider the psychological and emotional difficulties.

A Case Study on Public Building Construction Method by Public-Private Partnership in Japan (일본의 민관협력에 의한 공공건축 조성방식 사례 연구)

  • Youm, Chirl-Ho
    • Journal of the Architectural Institute of Korea Planning & Design
    • /
    • v.34 no.12
    • /
    • pp.3-12
    • /
    • 2018
  • The purpose of this study is to draw implications for revitalizing public-private partnership system that can reduce the financial burden of the government and utilize the creative know-how of the private sector by analyzing the cases of public building construction projects by public-private partnership method in Japan. In this study, first of all, I looked at the current state of public-private partnership policy in Japan and then selected 8 representative projects as an analysis target. Next, in order to grasp the specific situation that is aimed at securing publicity and revitalizing private participation, I analyzed the role sharing between public and private sectors in the maintenance and management of public buildings, and examined the conditions for private revenue facilities. As a result of the analysis, the following implications were drawn. First, the methods of public building construction by public-private partnership in Japan are largely divided into BTO method based on the PFI method, and the method of installing public facilities and private revenue facilities based on the term leasehold rights system. Second, measures were taken to mitigate the burden of the state and local governments in establishing public facilities. Third, the public has delegated to the private sector actively about the role that the private sector can play, expanding the role of private sector widely from design to operation in the public building construction projects. Fourth, in order to actively participate in private sectors and promote regional revitalization, private profit-making projects are widely accepted, but consideration has been given to guarantee a certain level of publicity.

Questionnaire Survey on the Proposed Amendments to the Corporate Tax Law in Alignment with the Full Adoption of the International Financial Reporting Standards in Korea (국제회계기준 도입에 따른 법인세법 개정방향 -재정부 발표 개정안에 대한 세무사 대상 설문조사-)

  • Jang, Ji-Kyung
    • The Journal of the Korea Contents Association
    • /
    • v.10 no.10
    • /
    • pp.334-350
    • /
    • 2010
  • This study aims at investigating the possible effects on the tax accounting practices stemming from adopting the IFRS in financial reporting process. It also seeks for policy implications to help alleviate practical conflicts likely to arise from the inconsistencies between the existing tax law and the tax related IFRS provisions. The results of the survey analysis are summarized as follows: firstly, majority opinion is opposed to the fair value based revaluation of property assets as well as the application of immediate recognition of foreign currency translation gains/losses. It favors the existing provision on asset securitization which adopts sales transaction view. Secondly, most of the respondents oppose the proposed amendments which allows dual classification of lease contracts on the ground. Third, functional currency appears acceptable on a conceptual level, even though a deep concern is expressed regarding the practical feasibility of computing taxable income using financial statements translated on the basis of functional currency on a practical viewpoint. Fourth, many respondents support the existing convention of recognizing depreciation expenses for taxation purposes and are in favor of the separation of accounting and tax books on a long-term basis. Fifth, the majority opinion approves the maintenance of existing tax reconciliation system and the recognition of expenses related with the doubtful accounts on reporting basis. Finally, a concern is raised with regard to the added burden of practical job loads needed to comply with the proposed amendments.

The Impact of the Financial Crisis on Lifestyle Health Determinants Among Older Adults Living in the Mediterranean Region: The Multinational MEDIS Study (2005-2015)

  • Foscolou, Alexandra;Tyrovolas, Stefanos;Soulis, George;Mariolis, Anargiros;Piscopo, Suzanne;Valacchi, Giuseppe;Anastasiou, Foteini;Lionis, Christos;Zeimbekis, Akis;Tur, Josep-Antoni;Bountziouka, Vassiliki;Tyrovola, Dimitra;Gotsis, Efthimios;Metallinos, George;Matalas, Antonia-Leda;Polychronopoulos, Evangelos;Sidossis, Labros;Panagiotakos, Demosthenes B.
    • Journal of Preventive Medicine and Public Health
    • /
    • v.50 no.1
    • /
    • pp.1-9
    • /
    • 2017
  • Objectives: By the end of the 2000s, the economic situation in many European countries started to deteriorate, generating financial uncertainty, social insecurity and worse health status. The aim of the present study was to investigate how the recent financial crisis has affected the lifestyle health determinants and behaviours of older adults living in the Mediterranean islands. Methods: From 2005 to 2015, a population-based, multi-stage convenience sampling method was used to voluntarily enrol 2749 older adults (50% men) from 20 Mediterranean islands and the rural area of the Mani peninsula. Lifestyle status was evaluated as the cumulative score of four components (range, 0 to 6), that is, smoking habits, diet quality (MedDietScore), depression status (Geriatric Depression Scale) and physical activity. Results: Older Mediterranean people enrolled in the study from 2009 onwards showed social isolation and increased smoking, were more prone to depressive symptoms, and adopted less healthy dietary habits, as compared to their counterparts participating earlier in the study (p<0.05), irrespective of age, gender, several clinical characteristics, or socioeconomic status of the participants (an almost 50% adjusted increase in the lifestyle score from before 2009 to after 2009, p<0.001). Conclusions: A shift towards less healthy behaviours was noticeable after the economic crisis had commenced. Public health interventions should focus on older adults, particularly of lower socioeconomic levels, in order to effectively reduce the burden of cardiometabolic disease at the population level.

A Qualitative Study on Self-perceived Child-rearing Difficulties among Mothers with Infant Twins (영아 쌍둥이 육아 경험에서 어머니가 인식하는 어려움에 대한 질적연구)

  • Byun, Kyung Ae;Kim, Eun Ju
    • Korean Journal of Childcare and Education
    • /
    • v.9 no.6
    • /
    • pp.267-288
    • /
    • 2013
  • The purpose of this study was to examine the child-rearing difficulties of mothers with twins in an effort to discuss how to lend assistance to these mothers, as the birth of twins has been on the rise. The participants in this study were six mothers who resided in the city of P and raised infant twins. They were interviewed twice in depth from December, 2012, to July, 2013. The findings of the study were as follows: First, as for the difficulties of their children perceived by the mothers, their children had to share everything, no matter if it was good or bad, and they were confronted with environmental constraints. In addition, they were fragile from the moment they were born. Second, concerning the self-perceived child-rearing difficulties of the mothers, they had no time to take care of themselves at all and felt lonely all the time. And they were under pressure due to financial burden. In order to help these mothers and their children to tide over their difficulties, there should be a change in the way people in general look at twins, and the establishment of emotional and financial support systems is required. The findings of the study are expected to provide some information on how to offer full-fledged support for mothers with twins.

A Study on Students' Difficulties Before and Throughout Physical Education Program at Graduate School of Education (교육대학원 체육교육전공 학생들이 겪는 입학전후 문제점에 관한 연구)

  • Cho, Ki-Bum;Kim, Seung-Yong
    • Journal of Digital Convergence
    • /
    • v.15 no.11
    • /
    • pp.603-610
    • /
    • 2017
  • This study was to explore perceived difficulties from before entrance into physical education in graduate school of education to before graduation. Participants were PETE graduate students in Seoul and Gyeonggi province and survey was used to collect data. Among 100 copies of data, 95 copies had been used for actual data processing. Frequency analysis was conducted by using SPSS 21.0. The results are as follows. First, participants had trouble in financial difficulty before entering graduate school, but the financial difficulty was considered normal by other new difficulties. Second, much time spent for graduate school of education was considered one of biggest difficulties, but the burden of curriculum was relatively low. Third, anxiety about future career that started from before entering graduate school lasted until graduation. Fourth, lack of knowledge was considered as one of biggest troubles before graduation. Conclusively, physical education in graduate schools need to develop career education as well as evaluation system for the qualitative growth.

Effects of Financing the Cost of Metropolitan Transportation Facility using TIF (조세담보금융을 활용한 신도시 광역교통시설설치비용 조달효과)

  • Song, Young-Il;Choi, Dae-Sik
    • Land and Housing Review
    • /
    • v.6 no.4
    • /
    • pp.185-193
    • /
    • 2015
  • Since the introduction of New Towns in Seoul MSA, land price has steadilly been risen due to the financial burden of constructing metropolitan transportation facilities. Despite metropolitan transportation facilities are utilized by New Towns as well as its surrounding area, the current situation is that most of the burdens, which is supposed to be shared with local governments, fall to developers. This study, with the case of Dongtan New Town, is to deduce rational structure of cost-sharing by the analysis of travel demands of metropolitan transportation facilities. Also, for the financing of the cost, the application methods of TIF(Tax Incremental Financing) have been suggested. The results showed that the proportion of travel which origins from New Town was 35.1%, which results in 800 billion won for the share of local government. For financing this amount of the cost, at least 20 years of financial period and the rate of 2% increase of real estate are needed in operating the TIF.

Anxiety and Depression among Breast Cancer Patients in an Urban Setting in Malaysia

  • Hassan, Mohd Rohaizat;Shah, Shamsul Azhar;Ghazi, Hasanain Faisal;Mujar, Noor Mastura Mohd;Samsuri, Mohd Fadhli;Baharom, Nizam
    • Asian Pacific Journal of Cancer Prevention
    • /
    • v.16 no.9
    • /
    • pp.4031-4035
    • /
    • 2015
  • Background: Breast cancer is one of the most feared diseases among women and it could induce the development of psychological disorders like anxiety and depression. An assessment was here performed of the status and to determine contributory factors. Materials and Methods: A cross-sectional study was conducted among breast cancer patients at University Kebangsaan Malaysia Medical Center (UKMMC), Kuala Lumpur. A total of 205 patients who were diagnosed between 2007 until 2010 were interviewed using the questionnaires of Hospital Anxiety and Depression (HADS). The associated factors investigated concerned socio-demographics, socio economic background and the cancer status. Descriptive analysis, chi-squared tests and logistic regression were used for the statistical test analysis. Results: The prevalence of anxiety was 31.7% (n=65) and of depression was 22.0% (n=45) among the breast cancer patients. Age group (p= 0.032), monthly income (p=0.015) and number of visits per month (p=0.007) were significantly associated with anxiety. For depression, marital status (p=0.012), accompanying person (p=0.041), financial support (p-0.007) and felt burden (p=0.038) were significantly associated. In binary logistic regression, those in the younger age group were low monthly income were 2 times more likely to be associated with anxiety. Having less financial support and being single were 3 and 4 times more likely to be associated with depression. Conclusions: In management of breast cancer patients, more care or support should be given to the young and low socio economic status as they are at high risk of anxiety and depression.

An Exploratory Study in Disaster Relief System's Inter-Governmental Relations: Disaster Relief Institution and Case Analysis in Korea (재난구호체계의 정부 간 관계에 관한 탐색적 연구: 국내 재난구호 제도 및 사례분석을 중심으로)

  • Yoo, Soodong;Choi, Hyounsun
    • Journal of the Society of Disaster Information
    • /
    • v.12 no.2
    • /
    • pp.136-143
    • /
    • 2016
  • In this study, analysis of disaster relief-related laws and regulations, analysis of disaster relief system, and investigate the inter-governmental relations in disaster relief system through analysis of major disaster relief case. As a result of the analysis, the central government has adjust and coordinate disaster relief activities of the local government, it has been found that you are managing director through the support of the administrative and financial. However, it was found that by weighting the administrative and financial burden on local government in disaster relief activities. In addition, the division of roles between the relief agencies and relief aid agencies of relief supplies transmission on disaster-related laws and regulations have not been specifically explicitly. It was found that has brought the waste of non-efficiency and resources by the duplication provision there is no mutual exchange of information relief supplies transmission situation.

Recognition of Employees in Long-term Care Facilities on the Operating Environment Changes According to Introduction of Long-term Care Insurance (노인장기요양보험제도 실시에 따른 노인요양시설 종사자들의 운영환경변화 인식)

  • Choi, Jee-Hye;Kim, Sun-Hee;Cho, Kyoung-Won
    • The Korean Journal of Health Service Management
    • /
    • v.5 no.3
    • /
    • pp.13-23
    • /
    • 2011
  • This paper investigated the operating environment for the representative of each agency and the facility workers on the basis of analytical result of recognition changes of the operating environment changes under the operating the long-term care insurance. It was described plans to take positive effect on the operating as follows. The first, on the result of regression analysis, the service administrative range takes the biggest effect on the general recognition of executing the long-term care insurance off and on. The affirmative recognition of the service administrative range had the general recognition on the system be positive effect. But the operator of facility asserts that the care manager's professionalism related quality of service be strengthened. The second, on the result of regression analysis, in the financial accounting administrative it is revealed the more positive recognition it is, the more positive effects it has. From the difference verification of an operation size from operation subject, the small operation size and personal facility recognize the long term care insurance positively. On the other side the facilities where the operation size is big recognize the system negatively. The long-term care facility should rearrange a support program newly and the government needs to promote the donation activity, because it is needed to reduce the financial burden of facilities.